Seán Kyne (Galway West, Fine Gael)
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Question 72: To ask the Minister for Finance if he will grant an exemption from the vehicle registration tax in respect of an organisation (details supplied) in view of the fact that this volunteer-led organisation is securing vehicles for use in its vital mountain rescue function. [20137/11]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that Section 132(3)(d) of the Finance Act 1992, as amended, provides that category D vehicles are charged at a rate of 0% of the value of the vehicles. These vehicles are defined in Section 130 of that Act as "namely, an invalid carriage, a refuse cart, a sweeping machine, a watering machine used exclusively for cleansing public streets and roads, an ambulance, a road roller, a fire engine, a fire-escape, a vehicle used exclusively for the transport (whether by carriage or traction) of road construction machinery used only for the construction or repair of roads and a vehicle used exclusively for the transport (whether by carriage or traction) of life boats and their gear or any equipment for affording assistance in the preservation of life and property in cases of shipwreck or distress at sea". There are no provisions in this section under which an exemption of VRT can be granted to vehicles for use in mountain rescue functions. There are no plans to change the legislation.